2014 (8) TMI 562

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt : Dhananjay Awasthi ORDER The appeal arises from a decision of the Income Tax Appellate Tribunal dated 8 October 2013, for the Assessment Year 2008-09. The appeal has been admitted on the following substantial questions of law: "1. Whether the ITAT erred in law in holding that assessee was correct in deducting TDS U/s. 194-C @ 2% rather than amended Section 194-I @ 10% (w.e.f. 01.06.20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ring of vehicles and does not cover the case of exclusive hiring for fixed tenure. 4. Whether the ITAT erred in law in ignoring the definition of "Work" and "Service" in the context of deduction of TDS from payments to transport contractors for hiring of buses." In the present case, the assessee is an educational institutional and had hired the services of the transporters to provide pick-up....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rmits which are required from time to time within the city or out of the same." The above contractual obligations have to be performed by the transporter. The assessee deducted the tax at source under Section 194C of the Income Tax Act, 1961. The Department contended that tax was liable to be deducted at source under Section 194I of the Act. A demand was raised under Section 201 (1) read wit....